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The study aims to provide a clear framework of steps on how to implement the balanced scorecard model at the level of measuring and managing local performance, with a mix between what theoretical approaches show in this matter and examples of applied experiences in different contexts.

The study relies on the case study approach, which was used to present pioneer experiences in the field of application of the model on local government's level, namely, in the USA, England and South Africa. This paper was done by reviewing the original balanced scorecard literature and writings regarding the public and local government sector. This literature formed the basis for analyzing the various sections of study.

Balanced scorecard is one of the important models for developing and measuring local performance. International experiences under study confirmed that application of the model requires the following: The availability of bureaucratic will at the local level to apply the model, necessity of capacity building of local government units to apply it, introduction of institutional and strategic changes to the local units to be able to build their own performance cards, as well as strengthening local information systems, and not standardizing the performance cards at the different local administrative units.

This study will be useful for scholars, policymakers and local executive leaders on ways to apply the balanced scorecards at the local government units.

For many years, universities have been confronted with the rise of a managerial logic, in line with the new public management movement. They have been encouraged to implement new accounting tools such as cost calculations. Literature shows mixed results regarding the institutionalization of such tools, and the logic they try to support. In most studies, the agency of actors is examined to explain the institutionalization of accounting tools and only few studies consider the specific characteristics of these accounting tools to understand this process. To enrich the literature on institutionalization, this article examines how the affordances of costing tools affect the institutionalization of these tools and the institutionalization of new logics in pluralistic organizations such as universities.

The data were collected at a French university which is considered as an example of successful institutionalization of the tool and is cited as a model to follow. The data include a four-month participant observation and 18 interviews. Access to internal and external documents was also available. The analysis of the data is based on a framework proposed by Jarzabkowski and Kaplan (2015), which draws on the concept of affordance of tools, to investigate how the possibilities and constraints of costing tools shape the selection, application and outcomes of cost calculations.

The results show that the affordances of cost calculations facilitate the institutionalization of a new logic and its coexistence with previous logics. Technical affordances are mobilized by actors aiming to bring in a new logic without directly confronting the old ones. Role affordances also play a major role in the institutionalization by facilitating the adhesion of the actors through multiple applications of the tool. Finally, value-based affordances reinforce the institutionalization of a managerial logic by emphasizing the values shared with the other logics and thus facilitating the coexistence of the three logics at stake in the university.

This research provides three main contributions. First, it contributes to the literature on the institutionalization of accounting tools. It shows the relevance of the concept of affordance (Leonardi and Vaast, 2017) to unpack the characteristics of accounting tools (including the constraints and the possibilities they offer) and to achieve a better understanding of the institutionalization of accounting tools. Second, this paper contributes to the literature dealing with the role of accounting tools in the institutionalization of logics. The results suggest that the institutionalization of tools and the institutionalization of logics are two different phenomena that move at different speeds. However, these phenomena interact: the institutionalization of accounting tools can facilitate the coexistence of different logics in pluralistic organizations. Third, this paper contributes to the literature on affordances. The data reveal several types of affordances for accounting tools: technical affordances that refer to the technical possibilities to shape and tweak the tool; role affordances that refer to the various roles and purposes that the tool can fulfill and value-based affordances that refer to the plasticity of the values and beliefs that the tool can convey. The study shows that each type of affordance is prevalent at a different time of the process of institutionalization and that the combination of these affordances contributes to the institutionalization of the tool and of new logics.

Since the introduction of balanced scorecard by Kaplan and Norton in 1992, it garnered considerable research and practice attention across disciplines. Using bibliometric analysis, this study examines trends in balanced scorecard research in last 20 years and identifies future areas of research.

The Web of Science database was used to extract research papers from the 2003 to 2023 period with “Balanced Scorecard” as topic. The final sample consisted of 445 articles. Trends and patterns were analyzed using bibliometric analysis through research profiling and thematic analysis.

The findings reveal that BSC, spanning across disciplines, including business and operations, has enriched the theory and practice of BSC research. Analytical and survey methods were more prevalent than primary studies. Scholars from the USA and the UK have made noteworthy contributions to balanced scorecard research. Emerging themes include integrating human resources, sustainability, subjectivity in performance evaluation and non-financial performance indicators in BSC for better strategic decision-making.

The study would inspire researchers to generate new research questions and hypotheses and help in identifying gaps in the current knowledge base and areas where further investigation is needed. Managers would gain useful insights into performance management by studying the BSC research evolution to find a fit for modern-day industry needs.

The authors’ contribution fills the void by providing useful account of extent research over last 20 years using bibliometric analysis and motivate future research directions.

This paper aims to examine how individuals' attachment dispositions relate to interactional justice perceptions, how work stressors moderate this association, and how together they associate with attitudes (satisfaction, turnover intention, commitment) and citizenship behaviors at work.

Survey data were used in an observed variable path analysis examining mediation by interactional justice and moderation by stressors on the associations between attachment dimensions and work outcomes.

Attachment avoidance was negatively related to interactional justice perceptions and attachment anxiety was also negatively related to interactional justice perceptions, but only under conditions of higher work stressors. Interactional justice mediated the associations between attachment avoidance and work outcomes, and between the interaction of attachment anxiety and work stressors on work outcomes.

These findings are particularly relevant to multiple aspects of HR practice, including performance feedback, managing stressors, building resilience, reward allocation and recognition, designing wellness programs and other aspects of human resource management.

This research goes beyond contextual predictors of justice perceptions and demonstrates that jointly considering attachment dimensions and work stressors uniquely contributes to understanding the formation of justice perceptions and their combined influence on work attitudes and behavior.

This study focuses on the key success factors (KSFs) for strategy implementation in the fisheries industry in Iceland identified by chief executive officers within the industry. The purpose is to provide a comprehensive categorization of KSFs that influence how strategy is mobilized. The secondary aim is to uncover the level of priority that companies place on the dimensions of the United Nations (UN) Sustainable Development Goals (SDGs).

The methodology involves qualitative case studies based on in-depth elite interviews with nine chief executive officers of Icelandic fishing companies.

The research indicates strategy implementation can be improved in four main areas. First, by engaging and involving all employees in the implementation process. Second, by enhancing bottom-up innovation and communication. Third, through alignment of the corporate strategy and the UN SDGs, and fourth, by following rigorous action plans with clear, measurable and prioritized objectives and timeframes for the managers to follow. These improvements have both theoretical and practical implications for the fishing industry. Consequently, a conceptual framework for integrated strategy implementation in the fisheries industry is proposed.

A limited number of in-depth elite interviews were conducted since access to the chief executive officers of the country’s largest fishing companies proved challenging. However, the nine companies collectively hold nearly 50% of the country’s total quota, thereby proving a deep understanding of the topic relevant to the industry. The research uncovered a substantial cross-section of viewpoints, and as such, the results are relevant for both academia and practitioners alike.

This study contributes to the debate on KSFs relevant to strategy implementation within a specific industry but also aligns with the UN SDGs by proposing a dedicated framework for implementing strategies in the fisheries industry. Overall, this study can help managers achieve strategy implementation.

To remain sustainable, open source software (OSS) projects must attract new members—or newcomers—who make contributions. In this paper, the authors develop a set of hypotheses based on the knowledge barriers framework that examines how OSS communities can encourage contributions from newcomers.

Employing longitudinal data from the source code repositories of 232 OSS projects over a two-year period, the authors employ a Poisson-based mixed model to test how community characteristics, such as the main drivers of knowledge-based costs, relate to newcomers' contributions.

The results indicate that community characteristics, such as programming language choice, documentation effort and code structure instability, are the main drivers of knowledge-based contribution costs. The findings also suggest that managing these costs can result in more inclusive OSS communities, as evidenced by the number of contributing newcomers; the authors highlight the importance of maintaining documentation efforts for OSS communities.

This paper assumes that motivational factors are a necessary but insufficient condition for newcomer participation in OSS projects and that the cost to participation should be considered. Using the knowledge barriers framework, this paper identifies the main knowledge-based costs that hinder newcomer participation. To the best of the authors' knowledge, this is the first empirical study that does not limit data collection to a single hosting platform (e.g., SourceForge), which improves the generalizability of the findings.

Drawing on the social presence theory, this study aims to explore how supplier–customer social media interactions influence supplier observers’ trust in the customers and what mechanisms contribute to variation in trust experience.

A total of 36 semi-structured interviews were conducted with Chinese suppliers using WeChat for business-to-business interactions. Data were analyzed in three steps: open coding, axial coding and selective coding.

Findings reveal that varied trust is based not only on the categories of social presence of interaction – whether social presence is embedded in informative interactions – but also on the perceived selectivity in social presence. Observer suppliers who experience selectivity during social and affective interactions create a perception of hidden information and an unhealthy relationship atmosphere, and report a sense of emotional vulnerability, thus eroding cognitive and affective trust.

The findings contribute new understandings to social presence theory by exploring the social presence of interactions in a supplier–supplier–customer triad and offer valuable insights into business-to-business social media literature by adopting a suppliers’ viewpoint to unpack the mechanisms of how social presence of interaction positively and negatively influences suppliers’ trust and behavioral responses.

In a dynamic, continuously evolving sports landscape, social media have become an indispensable tool for sports organizations to cultivate meaningful connections with fans. The rapid pace of technological advancements has elevated these digital platforms from a supplementary role to a pivotal position within strategic management frameworks. The existing literature explores how football clubs can utilize social media, but analyzing social media strategies within the context of football leagues is lacking. The absence of comparative studies benchmarking clubs across different geographical regions while simultaneously analyzing multiple social media platforms is especially noteworthy. In this study, a comprehensive analysis of social media engagement is undertaken within esteemed football leagues spanning Europe, South America and North America.

Drawing on relationship marketing and employing content analysis as a methodological tool, the study examined 10,772 posts from the official accounts of eight football leagues on Facebook, Twitter and Instagram.

Across the leagues, the findings reveal that content quality drives engagement more than frequency. In addition, several format combinations were identified that facilitate engagement and Instagram emerged as the top social media platform for generating fan engagement.

This is one of the first empirical studies focusing on optimizing the use of social media to amplify fan engagement across various geographies and social media accounts and formats simultaneously.

Risk response decisions (RRDs) are vital for project risk mitigation. Although past research has focused on RRDs for independent single projects, it has scarcely explored how to make RRDs for single projects in project portfolios (SPPPs). Consequently, this study aims to bridge the gap in extant literature by developing an integrated approach to select risk response strategies (RRSs) for SPPPs considering objective adjustments and project interdependencies (PIs).

An integrated quality function deployment (QFD) method was used throughout this study. More so, a balanced score card (BSC) and stratified-Z-numbers-full consistency method (SZFUCOM) was applied to identify SPPP success criteria (SP3SC) to determine their weights. In addition, a spherical fuzzy set-design structure matrix (SFDSM) was used to quantify the correlation between the risks and the relationship between the risks and the predecessor projects. Consequently, the relationships between the risks and SP3SC and RRSs were described by the spherical fuzzy set (SFS) and Z-numbers, respectively. Besides, the results are weaved into QFD to transform SP3SC into risks and then into RRSs, while a linear optimization model is used to obtain the optimal RRSs. Lastly, a construction project portfolio (PP) was used to test the veracity of the results to prove their validity.

The approach to RRDs for single projects is observed to be different from that of SPPPs. In addition, this study finds that project portfolio objective adjustments (PPOAs) and PIs have significant impacts on RRDs given that they influence the risk priorities of independent single projects and SPPPs. Moreover, the application of an integrated QFD effectively synthesized the results from the findings of this study, as well as enabled companies to determine robust RRSs. Finally, the consistency results of the SZFUCOM were better than those of the triangular fuzzy number-full consistency method.

The study innovatively explores the method of RRDs for SPPP, which has been ignored by past research. SP3SC highly compatible with PP success is determined. Z-numbers are first used to evaluate the effect of RRSs to enhance the robustness of RRDs. The study proposes a method of RRDs comprehensively considering PPOAs and PIs, which provides robust methodological guidance for SPPP managers to control risks.

Prior research has revealed that a large share of managers is reluctant towards the use of artificial intelligence (AI) in decision-making. This aversion can be caused by several factors, including individual drivers. The purpose of this paper is to better understand the extent to which individual factors influence managers’ attitudes towards the use of AI and, based on these findings, to propose solutions for increasing AI adoption.

The paper builds on prior research, especially on the factors driving the adoption of AI in companies. In addition, data was collected by means of 16 expert interviews using a semi-structured interview guideline.

The study concludes on four groups of individual factors ranked according to their importance: demographics, familiarity, psychology and personality. Moreover, the findings emphasized the importance of communication and training, explainability and transparency and participation in the process to foster the adoption of AI in decision-making.

The paper identifies four ways to foster AI integration for organizational decision-making as areas for further empirical analysis by business researchers.

This paper offers four ways to foster AI adoption for organizational decision-making: explaining the benefits and training the more adverse categories, explaining how the algorithms work and being transparent about the shortcomings, striking a good balance between automated and human-made decisions, and involving users in the design process.

The study concludes on four groups of individual factors ranked according to their importance: demographics, familiarity, psychology and personality. Moreover, the findings emphasized the importance of communication and training, explainability and transparency and participation in the process to foster the adoption of AI in decision-making.

This study is one of few to conduct qualitative research into the individual factors driving usage intention among managers; hence, providing more in-depth insights about managers’ attitudes towards algorithmic decision-making. This research could serve as guidance for developers developing algorithms and for managers implementing and using algorithms in organizational decision-making.